Sheffield United face a battle to keep hold of Iliman Ndiaye.
The promotion hero is interesting Everton, while French giants Olympique Marseille are also keen.
The Sun says Everton boss Sean Dyche failed with a January attempt for Ndiaye.
And they're ready to try again this summer with a 20m offer for the Senegal international.
However, Bramall Lane sources are confident Ndiaye will start the Premier League season with them, despite the outside interest.